Transfer pricing comparables and adjustments: Tribunal revisits loss-maker status, segmental comparability, working capital relief, and risk allocatio...
Business expenditure disallowance failed where commission, related-party salary and promotion payments were supported by records and inquiry was inade...
Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of goods and sponsorship letter having been issued, the appellant is eligible for the exemption of duty as per the Project Import Regulations - AT
Project import - goods cleared before the registration of the contract - The appellant having made an application for the registration of the contract prior to import of goods and sponsorship letter having been issued, the appellant is eligible for the exemption of duty as per the Project Import Regulations - AT
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